Tax self-inspection report situation description
Tax inspection self-inspection report model:
First, improve the working mechanism, improve the construction of the system
I set up to the Bureau of the party secretary, Secretary of the Bureau, Director of the single Chenguang for the leader of the Sichuan Provincial Local Taxation Bureau of government information disclosure (government affairs openness) Work leading group, tax self-examination report. Set up a government information disclosure (open government) work leading group office. Government information disclosure (open government) work leading group is responsible for the overall planning of the province's local tax system government information disclosure work, review and decision-making on major issues and important documents, and comprehensively promoting, guiding, coordinating and supervising the province's local tax system government information disclosure work. The Office of the Leading Group on Open Government Information (Open Government) specifically undertakes the daily work of the Leading Group. At the same time, all units within the Bureau have arranged full-time and part-time personnel to serve as liaison officers for open government information, responsible for information collection, information release, comprehensive coordination and other work. The municipal and state land tax bureaus have also set up a government information disclosure leading group headed by the director to carry out overall deployment and unified guidance on the work of government information disclosure in various places, forming a working pattern with clear responsibilities and implementation at all levels within the system.
I Bureau from involving the immediate interests of the masses, and effectively safeguard the interests of taxpayers and easy to produce unhealthy wind and breeding links to establish and improve the system of government information disclosure. It has formulated a series of rules and regulations, such as the "Guide for Disclosure of Government Information of Sichuan Local Taxation Bureau", "Directory for Disclosure of Government Information of Sichuan Local Taxation Bureau", "Working Procedures for Disclosure of Government Information upon Application of Sichuan Local Taxation Bureau", and "Measures for Confidentiality Review of Disclosure of Government Information of Sichuan Local Taxation Bureau". The relevant information on the disclosure of government information was organized, and the Compendium of Systems for the Disclosure of Government Information and the Construction of Administrative Efficiency of Organs was compiled and issued to all units within the Bureau. In the cities, state bureaus and pilot counties, municipal bureaus in the expansion of the power of the office business training will be open government information as a key training content.
Second, broaden the release channels and improve the quality of information
Greatly strengthen the internal and external network information construction. The whole system unifies the use of intranet information reporting platform and is responsible for editing and reviewing by specialists, realizing the timely editing, reporting and publication of information by provincial bureaus, municipal and state bureaus and pilot counties and municipal bureaus, ensuring the timeliness of the information work and improving the quality and efficiency of the information work. It has completed the revamping of the extranet and opened a government information disclosure column to disclose government information closely related to taxpayers and the public in a timely and comprehensive manner. As of July 31, 2009, the extranet *** open all kinds of information 870 articles.
Proactive reporting of special information. Focusing on the key work of the provincial party committee, the government and the State Administration of Taxation, we actively reflect the work dynamics of the local tax system to the higher-level departments. According to the new requirements for information work in the new situation, actively explore new ideas, new methods and new ways of information work in conjunction with work practice, and enhance the initiative and creativity of work. Improve the information service, increase the strength of information appointment, and take the initiative to look for and dig out information clues from meetings, documents, news, leaders' speeches and instructions. Attaching great importance to the details of information editing, to achieve information editing refinement, in addition to strict quality control of information editing, but also on the format, punctuation, printing excellence, and strive to enhance the overall quality of information work. As of July 31, 2009, **** reported to the provincial party committee, the government and the State Administration of Taxation more than 130 special reports. Among them, the State Administration adopted one piece of information, and the government adopted a total of 33 special reports.
Efforts to improve the external public platform. Starting from optimizing the official document processing process, the government information disclosure option column is added to the official document processing link, and each office determines whether to disclose, the time limit for disclosure and the scope of disclosure according to the content of the official document when drafting the official document. After the official document is formally issued, it will be released in time by specialized personnel according to the final filling options. At the same time, in accordance with the Directory of Government Information Disclosure of Sichuan Local Taxation Bureau, the Bureau takes the initiative to disclose information on government affairs dynamics, personnel appointments and dismissals, summaries and plans, regulations and systems. As of July 31, the Bureau **** reported 176 pieces of information to the Sichuan government's website, 33 pieces of information to the government's open catalog, and 126 pieces of information to the State Administration of Taxation's local tax channel. In addition, the Bureau has carefully planned an online interview program for the leaders of the provincial bureau, where the bureau leaders communicate with netizens in real time on issues related to real estate taxation on the government's website.
Effectively relying on various news media. Widely rely on radio, television, newspapers and other media channels to publicize the latest and fastest tax policy and reform of the collection and management of the initiatives, so that the majority of taxpayers timely and accurate understanding of the latest tax policy, understanding and support for the work of the tax department, to provide a strong public opinion for the collection and management of taxes. This year, the Bureau has cooperated with Sichuan Television and Sichuan People's Broadcasting Station for many times to broadcast TV and radio programs on tax policies in various forms and with rich contents. In the Sichuan Daily, China Tax News, Sichuan Economic Daily and other newspapers and magazines published 38 articles.
Make full use of other public channels. In the hall of the organization set up a government information disclosure column, detailed disclosure of the duties of each office, contact person, contact information and so on. The practical preparation of the Bureau's 2008 annual report on the work of open government information, and published on the government's website. Each year, timely delivery to the Provincial Archives Bureau has been publicized documents and information.
Three clear work priorities, highlighting the supervision and inspection
In accordance with the "General Office of the Sichuan Government on effectively doing a good job in 2009 open government work 'notice'" (Chuanban letter 〔2009〕 No. 76) requirements, the Bureau focuses on doing a good job in serving the "two accelerated" work, highlighting the focus of openness, and timely openness. The Bureau focuses on serving the work of "two accelerations", highlights the focus of disclosure, and timely discloses the information on post-disaster reconstruction of the local tax system, deepening the construction of administrative efficiency, and expanding domestic demand to maintain stable and rapid economic growth. In the specific classification, the principle of disclosure, non-disclosure as an exception, compared with the active disclosure, relying on the application for disclosure, non-disclosure of the division of the standard, active disclosure of information that should be disclosed, properly deal with relying on the application for disclosure of the matter, and strictly check the non-disclosure of government information. At present, the Bureau *** accepts one case of application for disclosure, which has been successfully completed in accordance with the prescribed procedures, without charging any fees. There is no application for administrative reconsideration or administrative litigation due to the disclosure of government information. At the same time, in strict accordance with the "Sichuan Provincial Local Taxation Bureau Government Information Disclosure Confidentiality Review Measures" for review and gatekeeping, there has not been a loss of confidentiality caused by the disclosure of government information.
Effective implementation of government information disclosure work, we must effectively do a good job of supervision and assessment. I developed the "Sichuan government information disclosure fault accountability approach", the establishment of open government information assessment system and accountability system, regular supervision and inspection of open government information work. We have hired 28 representatives of various industries as social supervisors of government information disclosure to give opinions and suggestions for the work of information disclosure of the local tax department, and to supervise and give feedback on the implementation of government information disclosure.
Under the leadership of the provincial party committee, the government and the State Administration of Taxation, the government information disclosure work of the Bureau has made certain achievements. However, there is still a certain gap from the requirements of the higher level. I will further implement the "Chinese people's *** and the State Government Information Disclosure Regulations", combined with the actual work of the local tax, and deepen the promotion of government information disclosure work.
Tax Inspection Self-Inspection Report Sample 2:
Our company is a wholly-owned subsidiary of So-and-So Foods Limited registered in Xinjiang, belonging to the food processing enterprises, the scope of business for the production and sale of instant noodles, noodles, vermicelli, spices. Registered capital of 10 million yuan.
My company in 2008 formal production and operation, with supply, production, logistics, marketing, finance and other departments, follow the enterprise accounting methods, set up the general ledger, ledger, etc., currently using Kingdee software, my company tax declaration in accordance with the requirements of the unified online declaration, the annual national tax, local tax declaration of the types of taxes are value-added tax, urban construction tax, property tax, education surcharges, personal income tax and other taxes, are self-declared, are self-declared, and the tax, and the tax, and the tax, and the tax, and the tax, and the tax. The tax types declared in each year include value-added tax, urban construction tax, property tax, education surcharge and individual income tax, all of which are self-declared without hiring tax agents. Every year, our company employs the personnel of a taxation firm to verify and check our income tax remittance and annual audit and issue a report, and the self-inspection of our company is reported as follows:
The VAT invoices used by our company to offset input tax are real and legal, and there are no invoices in which the invoicing unit is not the same as the payee unit, or the goods recorded on the face of the invoices are not the same as the goods actually put into storage. The invoices are not used for offsetting.
The freight invoices used for offsetting inputs are true and legal, and there is no freight declaration for offsetting input tax not related to the purchase and sale of goods; there is no offsetting of input tax by freight incurred in the purchase of fixed assets or freight incurred in the sale of fixed assets exempted from value-added tax; there is no offsetting of inputs by the invoice of the international freight forwarding agency industry and the invoice of the international freight forwarding; there is no offsetting of inputs by transportation invoice of which the issuing party does not correspond to the carrier. There is no deduction of input tax with the transportation invoice that does not match the invoicing party and the carrier; there is no deduction of input tax with the transportation invoice that does not have a complete list of items.
The ordinary VAT invoices, general-purpose machine-printed invoices and manual invoices obtained by our company have been queried by the State Taxation Network, and the query information is consistent with the face of the invoices.
There is no case of purchasing fixed assets of housing and construction to declare offsetting input tax.
There is no case in which the purchased materials, electricity, steam and other goods are used for construction in progress, collective welfare and other non-taxable projects without transferring input tax according to regulations.
Input tax has been transferred in accordance with the provisions of the return or discount.
Goods used for non-taxable and tax-exempted projects, and abnormal losses have been transferred as input tax in accordance with the regulations.
Sales revenue is complete and timely accounting: there is no barter transactions not recorded income; there is no goods against debt income not recorded income; there is no sales of products without invoicing, the income obtained is not recorded in accordance with the provisions of the case; there is no sales revenue for a long time on the books without transferring income. There is no case of deemed sales behavior, not according to the provisions of the sales tax accrual
There is no case of issuing red-letter invoices that do not comply with the provisions of the offsetting of taxable income: the occurrence of the return of goods, sales discounts or discounts, the red-letter invoices issued and the accounting treatment in line with the provisions of the tax law.
Business income is complete and timely recorded, cash income is recorded in accordance with the regulations; invoices are issued to customers, and the corresponding income is recorded in accordance with the regulations. Revenue is recognized in accordance with the Provisional Regulations on Business Tax and tax obligations are completed on time.
There are no various exemptions and reductions of turnover tax and various subsidies, receipt of government awards, which are not included in the taxable income according to the regulations.
There is no provision for employee welfare expenses, labor union funds and employee education expenses exceeding the taxable standard without tax adjustments, provision for basic pension insurance, basic medical insurance, unemployment insurance and employee housing fund exceeding the taxable standard without tax adjustments, and provision for supplemental pension insurance, supplemental medical insurance and annuity exceeding the taxable standard without tax adjustments.
There is no unauthorized change in costing methods to adjust profits.
There is no over-standard depreciation of fixed assets and amortization of intangible assets: the residual value rate of fixed assets is lower than the residual value rate stipulated in the tax law when depreciation is calculated or the depreciation period of electronic equipment is different from the tax regulations, no tax adjustment has been made; the portion of the depreciation and amortization of intangible assets that is different from the tax regulations has been adjusted for tax purposes.
There is no over-standard expenditure on business promotion expenses, business hospitality and advertising expenses, and unauthorized expansion of the scope of expenditure on technology development costs to enjoy tax benefits.
The salary income paid by the enterprise to its employees in various forms has been withheld for personal income tax in accordance with the law.
Our company will be in the tax special inspection tax self-inspection, timely and accurate completion of my company's tax self-inspection.
Tax Inspection Self-Inspection Report Sample Essay 3:
Recently, according to the work deployment of the State Administration of Taxation, in order to carry out the tax special inspection in order to carry out the tax special inspection in 20xx, Xiamen State Taxation Bureau decided to take the enterprise self-inspection as a precursor to the tax authorities to spot-check and focus on the inspection of the guarantee, the organization of the city's electronics, apparel, furniture products, exports of enterprises and foreign trade supply enterprises to carry out tax self-inspection The tax self-check was carried out by the export enterprises of electronics, clothing and furniture products in the city and the foreign trade supply enterprises.
The objects and scope of this self-examination include: foreign trade enterprises and production enterprises that handle export tax refund (exemption) for electronic, clothing and furniture products in 20xx and 20xx, and foreign trade export supply enterprises of electronic, clothing and furniture products. Focusing on the export and supply of electronic, garment and furniture products as the focus of self-examination, check whether there are tax violations and irregularities. If there are any tax violations, they should be traced back to previous years.
The self-check is implemented in the "Sunshine Audit", which encourages self-checking and self-correction. The tax authorities will screen the self-inspection list of export tax rebate enterprises, inform the enterprises of the relevant regulations and policies on export tax rebates, the focus of tax inspections and the legal responsibility and rights of the enterprises to self-inspection and self-correction, and determine the objects of sampling and key inspections based on the review of the self-inspection reports of the enterprises. Enterprises' self-examination of tax issues may be lightened, mitigated or not penalized in accordance with the law. If the enterprises conceal the problems at the self-inspection stage and do not report them, or do not report them truthfully according to the regulations, they will be dealt with according to the law after the inspection and confirmation by the tax authorities. Enterprises should also be checked against the tax issues one by one, truthfully fill out the self-examination report, if the violation should be listed pen by pen; should be paid (recovered) taxes, need to explain the period of the tax, by the competent tax authorities to confirm the release of the tax into the treasury.
Relevant enterprises can download the self-examination form from the Municipal State Taxation Online, and submit the self-examination report within 15 working days. Enterprises should submit the commitment letter of tax self-examination, self-examination report and schedule for export tax refund (exemption) enterprises, and self-examination report and schedule for foreign trade supply enterprises. The reports shall be submitted to the competent tax authorities in both paper and electronic form. The method of submission is to log on the website of the State Tax Administration - "Taxation Hall" - "Self-inspection Report Submission". The inspection arrangement opinions on the tax payment situation of our organization from 2008 to 2010 before the end of January to May have been carefully self-examined. Now the self-inspection report is as follows:
First, corporate profile
Paid-in capital xx-xx, the company set up under the Engineering Department, Finance Department, Sales Department, Office and other functional sections. Item realized sales revenue of xx-xxx-x yuan.
Second, self-inspection
According to your bureau of the big check arrangement opinion, we focus on the enterprise 20xx to the end of May 2010 before the tax situation for self-inspection, self-inspection results are:
1. Business tax check: as of the end of May 20xx, the enterprise underpaid business tax:. Yuan; city construction tax:. Yuan; Education surcharge:. Yuan; Land Value-Added Tax:. Yuan; Water Conservancy Fund: 2. Yuan; the main reason for the underpayment of tax is: in June 2008 the company bidding for land 12. 64 acres, when the transaction price of 5 million yuan per acre of land, the original plan to get the land as soon as possible after the construction to speed up the return of funds, but due to the process of demolition and relocation of individual tenants set up obstacles to the delay in the process of demolition and relocation to the present can not be demolition and relocation, coupled with most of the households of the resettlement compensation, transition costs and other costs to make the enterprise capital turnover has been a serious difficulty. Serious difficulties have arisen, thus causing the tax arrears.
2. Withholding tax inspection
According to the requirements of the Tax Bureau, we have carefully monitored the tax situation of the construction enterprises and actively carried out withholding tax, in spite of this there are still a number of problems:
① Due to the project has not been finalized, and the construction money has been paid. Yuan, the project is not withholding taxes for the time being.
② Other due to the ongoing expatriate certificate, has paid. The first is to pay for the work, and the second is to pay for the work, and the third is to pay for the work.
After self-examination, we fully recognize our own mistakes, in addition to actively pay back taxes, in the future work we must seriously study the relevant laws and regulations, learn tax knowledge, correct mistakes, comply with the law, pay taxes according to the rules, for the country's wealth and strength, the development of the enterprise to do our due diligence.